SINGH, Prashant; JAISWAL, Sejal; PATEL, Ritesh. India’s fiscal transition: An analytical review of the Income Tax Act, 2025, and its global alignment. The International tax journal, [S. l.], v. 53, n. 3, p. 1220–1233, 2026. Disponível em: https://internationaltaxjournal.online/index.php/itj/article/view/640. Acesso em: 20 may. 2026.